Revision u/s 263 - assessment order passed u/s 153A r.w.s 143(3) ...

Income Tax

December 17, 2019

Revision u/s 263 - assessment order passed u/s 153A r.w.s 143(3) - no any incriminating material unearthed by search team therefore Assessing Officer’s order is not erroneous.

View Source

← Previous Next →

Revision u/s 263 - assessment order passed u/s 153A r.w.s 143(3) ...

Income Tax

December 17, 2019

You may also like:

Revision u/s 263 - As on date that in an unabated year the addition can only be made on the basis of incriminating material. Therefore having regards to the legal...

Assessment u/s 153A - no incriminating material unearthed during search - It is the settled law that for assessment years which are unabated assessments no...

Assessment u/s 153A - addition u/s 68 - in search assessments, the addition cannot be made without the incriminating material in completed assessments. - AT

Validity of assessments u/s 153A – when nothing incriminating material was found in the course of search, completed / finalized assessments for such years could not be...

Validity of assessment passed u/s 153A r.w.s. 143(3) - Notice u/s 143(2) is not required for assessment u/s 153A - However, the due date for issue of notice u/s.143(2) -...

Assessment u/s 153A - it is clear that the Assessing Officer while passing the order under Section 153A read with Section 143[3] of the Act, ordinarily cannot disturb...

The additions over and above the assessed income cannot be made dehors the incriminating material found at the time of search while completing the assessment under...

Validity of assessment passed u/s 153A pursuant to search and seizure - The High Court has observed and held that, the assessee’s assessment for the relevant year stood...

Revision u/s 263 - Revision barred by limitation or not? - Period to be computed from the date of original assessment u/s 143(3) or from the date of subsequent order...

Assessment u/s 153A - additions in unabated assessments - additions in unabated assessments without any incriminating material found during the course of search u/s 132...

Quick Updates: